Touch panels usually includes multiple layers stacking together. Layers of electrode, circuit, and other function are formed to two substrates respectively, and the two substrates are attached together by a gluing layer of transparent optical glue. Referring to FIG. 12, a lower substrate 820 is attached to an electrode layer 850 of an upper substrate 840 by a gluing layer 810, and a cover lens 870 and other functional layers are attached to the upper substrate 840 by a gluing layer 860. A protection layer 880 is attached to the electrode layer 830 of the lower substrate 820. Referring to FIG. 13, an electrode layer 850 of an upper substrate 840 is attached to an electrode layer 830 of a lower substrate 820 by a gluing layer 810, and a cover lens 870 with other functional layers are attached to the upper substrate 840 by a gluing layer 860. Such processes of mass production are complicated and bad alignment could be happened to attachment of the upper and lower electrode layers 850 and 830 which might cause wrong sensing signal and damage to appearance and optical characteristic. Distortion of image could happen because of uneven refraction of lights.